FINDING #2023-003: EDUCATION STABILIZATION FUNDS (ESF) – EQUIPMENT AND OTHER CAPITAL EXPENDITURES (50000) Program Name: Elementary and Secondary School Emergency Relief II (ESSER II) Fund Assistance Listing Number: 84.425 Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education (ED) Criteria: Consistent with 2 CFR section 200.311 (real property), section 200.313 (equipment), and section 200.439 (equipment and other capital expenditures) ESF funds may be used to purchase equipment. Capital expenditures for general and special purpose equipment purchases are subject to prior approval by ED or the pass-through entity. Condition: Through testing a representative sample of ESF expenditures, we noted that the network switch purchases did not appear to be pre-approved by the California Department of Education (CDE). Each purchase order provided for the purchase and installation of network switches with a per unit cost in excess of $5,000 (including installation and other ancillary costs). Context: The condition was identified through the testing of ESF expenditures. Cause: District oversight. Effect: The funds spent on these purchases may be subject to review by or return to the awarding agency. Questioned Costs: $208,801. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the District obtain prior approval from CDE for all capital purchases from the Education Stabilization Fund in excess of $5,000. Views of Responsible Officials: See Corrective Action Plan on following page.
FINDING #2023-003: EDUCATION STABILIZATION FUNDS (ESF) – EQUIPMENT AND OTHER CAPITAL EXPENDITURES (50000) Program Name: Elementary and Secondary School Emergency Relief II (ESSER II) Fund Assistance Listing Number: 84.425 Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education (ED) Criteria: Consistent with 2 CFR section 200.311 (real property), section 200.313 (equipment), and section 200.439 (equipment and other capital expenditures) ESF funds may be used to purchase equipment. Capital expenditures for general and special purpose equipment purchases are subject to prior approval by ED or the pass-through entity. Condition: Through testing a representative sample of ESF expenditures, we noted that the network switch purchases did not appear to be pre-approved by the California Department of Education (CDE). Each purchase order provided for the purchase and installation of network switches with a per unit cost in excess of $5,000 (including installation and other ancillary costs). Context: The condition was identified through the testing of ESF expenditures. Cause: District oversight. Effect: The funds spent on these purchases may be subject to review by or return to the awarding agency. Questioned Costs: $208,801. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the District obtain prior approval from CDE for all capital purchases from the Education Stabilization Fund in excess of $5,000. Views of Responsible Officials: See Corrective Action Plan on following page.
FINDING #2023-003: EDUCATION STABILIZATION FUNDS (ESF) – EQUIPMENT AND OTHER CAPITAL EXPENDITURES (50000) Program Name: Elementary and Secondary School Emergency Relief II (ESSER II) Fund Assistance Listing Number: 84.425 Pass-Through Agency: California Department of Education (CDE) Federal Agency: U.S. Department of Education (ED) Criteria: Consistent with 2 CFR section 200.311 (real property), section 200.313 (equipment), and section 200.439 (equipment and other capital expenditures) ESF funds may be used to purchase equipment. Capital expenditures for general and special purpose equipment purchases are subject to prior approval by ED or the pass-through entity. Condition: Through testing a representative sample of ESF expenditures, we noted that the network switch purchases did not appear to be pre-approved by the California Department of Education (CDE). Each purchase order provided for the purchase and installation of network switches with a per unit cost in excess of $5,000 (including installation and other ancillary costs). Context: The condition was identified through the testing of ESF expenditures. Cause: District oversight. Effect: The funds spent on these purchases may be subject to review by or return to the awarding agency. Questioned Costs: $208,801. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the District obtain prior approval from CDE for all capital purchases from the Education Stabilization Fund in excess of $5,000. Views of Responsible Officials: See Corrective Action Plan on following page.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.
Federal Agency: Various Federal Program Title: Research and Development Cluster Assistance Listing Number: 10.205, 10.216, 12.630, 93.859 Federal Award Identification Number: NI211445XXXXG001, NI221445XXXXG019, 2020-38821-31093, 5P20GM103418-21, W911NF-22-1-0200, 5P20GM103447-23, P20CA233391, NNX15AP43A Award Period: 7/1/22-6/30/23 Type of Finding: Material Weakness in Internal Control over Compliance; Compliance, Material Noncompliance Condition: The University did not have documentation of physical inventory of the equipment purchased with Federal funds. Criteria or specific requirement: Uniform Grant Guidance, 2 CFR 200.313(d)(2), procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements, a physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. Per Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Context: During our testing of 30 equipment totaling $1,066,219, we observed 29 instances totaling $1,058,721 did not have documentation of a physical inventory completed. Questioned costs: N/A Cause: The University did not have an effective control in place to ensure physical inventory over equipment was completed every two years. Effect: Failure to maintain accurate inventory records inhibits the University from properly safeguarding and maintaining equipment. Repeat finding: No Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Views of responsible officials: Management agrees with the finding and has developed a plan to correct the finding.